Arthur Spring (Kerry North-West Limerick, Labour)
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Question 607: To ask the Minister for the Environment, Community and Local Government if the non principal private residence online payment system can be set up in a way to prevent information notices being sent to NPPR owners who have previously paid the charge online. [26925/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government Management Agency (LGMA) administers the online payment system for the non-principal private residence charge. I am informed by the LGMA that prior to both e-mail and postal information notices being issued, accounts where payment had been made for 2012 were excluded. However, it is possible in some cases that owners could have paid after the date the data were extracted from the system and prior to the notices issuing and this possibility was referred to in the information notice.

Michael Healy-Rae (Kerry South, Independent)
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Question 608: To ask the Minister for the Environment, Community and Local Government his views on an anomaly regarding the non principal private residence tax (details supplied); and if he will make a statement on the matter. [26938/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Local Government (Charges) Act 2009 broadened the revenue base of local authorities through the introduction of a charge on non-principal private residences. The charge is set at €200 and is being levied and collected by local authorities. A number of exemptions were set out in the Act, including an exemption where a building to which Schedule 3 of the Valuation Act 2001 applied. This means that a property on which commercial rates were payable would not have been liable for the charge in 2009, 2010 or 2011.

However, amendments to this provision made by the Local Government (Household Charge) Act 2011 have the effect that from 2012 onwards, only buildings wholly used as dwellings and in respect of which local authority rates are payable are exempt. A residential property within a building on which commercial rates are payable is therefore liable for the charge from 2012 onwards unless the property in question is the sole or main residence of the owner or is otherwise exempt under the Act.